2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 39 Enforcement, Collection, Refunds, Remedies and Review of Local Taxes (58.1-3900 thru 58.1-3995)
58.1-3915 Penalty for failure to pay taxes by December 5
58.1-3915. Penalty for failure to pay taxes by December 5.
Except as otherwise provided by ordinance under 58.1-3916, any person failing to pay any county, town and city levies on or before December 5 shall incur a penalty thereon of five percent, which shall be added to the amount of taxes or levies due from such taxpayer, and which, when collected by the treasurer, shall be accounted for in his settlements. No penalty shall be imposed for failure to pay any tax if such failure was not the fault of the taxpayer.
(Code 1950, 58-963; 1954, c. 277; 1973, c. 410; 1975, c. 234; 1984, c. 675.)
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